AKUNTANSI SALAM

Dhea Agustina | Indri Aprilyani | Marliana Dewi Farhani

1510631030045 | 1510631030088 | 15106310300114

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

 Core Learning

1 Akuntansi Salam (Pengertian, Jenis, Dasar Hukum)

2 Rukun, Ketentuan, dan Berakhirnya Akad Salam

3 Pencatatan Salam untuk Pembeli dan Penjual

4 Kesimpulan

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

 Pengertian Akuntansi Salam

• Akuntansi adalah seni pencatatan, penggolongan, peringkasan, dan

pelaporan transaksi bersifat keuangan yang terjadi dalam suatu perusahaan.
(Suwarjono)
• Salam berasal dari kata As salaf (pendahuluan) karena pemesan barang
menyerahkan uang di muka.
• Salam adalah akad jual beli barang pesanan (muslam fiih) dengan
pengiriman di kemudian hari oleh penjual (muslam illaihi) dan
pelunasannya dilakukan oleh pembeli pada saat akad disepakati sesuai
dengan syarat-syarat tertentu.

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

 Salam

Akad jual beli dimana barang yang

diperjualbelikan belum ada ketika transaksi di
lakukan, dan pembeli melakukan pembayaran
dimuka sedangkan penyerahan barang baru
dilakukan di kemudian hari.

Keterangan:
1. Pembeli dan penjual menyepakati akad
Jenis Akad Salam 2. Pembeli membayar kepada penjual
3. Penjual menyerahkan barang

Salam Paralel

Melaksanakan dua transaksi salam yaitu

antara pembeli dan penjual serta antara
penjual dengan pemasok (supplier) atau pihak
ketiga lainnya

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

Dasar Hukum Salam
“Hai orang-orang yang beriman, apabila kamu bermu’amalah tidak
secara tunai untuk waktu yang ditentukan, hendaknya kamu
menuliskannya dengan benar….” (Q.S Al-Baqarah : 282)
“Hai orang-orang yang beriman penuhilah akad-akad itu….” (Q.S Al-
Ma’idah :1)

Al-Quran
“Barang siapa melakukan salam, hendaknya ia melakukannya dengan takaran
yang jelas dan timbangan yang jelas pula, untuk jangka waktu yang diketahui.”
(HR. Bukhari Muslim)
Dari Abu Sa’id Al-Khudri bahwa Rasulullah bersabda, “Sesungguhnya jual beli
itu harus dilakukan suka sama suka.” (HR. al-Baihaqi dan Ibnu Majah, serta
dinilai shahih oleh Ibnu Hibban).

Al-Hadis
SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018
 Rukun Salam
Terdapat 3 rukun salam:

Pelaku
Terdiri atas penjual (muslam illaihi) dan pembeli (al
muslam)

Objek Akad Ijab Kabul

Objek akad berupa barang yang
Serah terima
akan diserahkan (muslam fiih)
dan modal salam (ra’su
maalissalam)

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

 Ketentuan Syariah Akad
Terdapat 3 ketentuan syariah, yaitu:

Pelaku
Baligh dan cakap hukum

Salam
Objek Akad
Modal salam harus diketahui
jenis&jumlahnya, barang tersebut
harus bisa dikuantifikasi

Ijab Kabul
Pernyataan saling ridha diantara
pelaku salam, secara verbal&tertulis

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

 Berakhirnya Akad Salam
Terdapat 5 hal yang dapat menyebabkan berakhirnya akad salam:

01 02 03 04 05

Barang yang Barang yang Barang yang Barang yang Barang diterima
dipesan tidak ada dikirim cacat atau dikirim dikirim tidak
pada waktu yang tidak sesuai kualitasnya lebih sesuai kuaitasnya,
ditentukan. dengan yang rendah, pembeli tapi pembeli
disepakati diawal. menolak/ menerimanya
membatalkan akad

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

Ilustrasi Akuntansi Akad Salam
Ilustrasi Akuntansi Akad Salam
Question’s Session

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

 Kesimpulan
Salam adalah akad jual beli barang pesanan
(muslam fiih) dengan pengiriman di kemudi
an hari oleh penjual (muslam illaihi) dan pel
unasannya dilakukan oleh pembeli (al musl Pengertian Jenis
Ada 2: salam dan salam parallel
am) pada saat akad disepakati sesuai dengan
syarat-syarat tertentu. 01 02
Ada 5: (1)Barang yang dipesan tidak ada
pada waktu yang ditentukan. (2)Barang yg Berakhir Dasar
dikirim cacat atau tidak sesuai dengan yg Hukum Ada 2: Al-Qur’an dan As-Sunah
disepakati dalam akad. (3)Barang yang di 06 03
kirim kualitasnya lebih rendah, dan pemeli
memilih untuk menolak atau membatalkan
akad. (4)Barang yang dikirim kualitasnya
tidak sesuai akad tetapi pembeli menerima Ketentuan Rukun Ada 3: pelaku (pembeli dan penjual), barang
nya. (5)Barang diterima. akad salam dan modal salam, dan ijab kabul
05 04
Meliputi ketentuan pembayaran, barang,
salam parallel, dan pembatalan kontrak.
Thank you
Wassalamu’alaikum wr. Wb.

SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

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SYARIAH ACCOUNTING | 7 AK 8 | KELOMPOK 2 | 2018

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